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Стр. 112
nal Revenue for transportation of oil through private pipe line ( Revenue Act 1918 , §§ 500 ( e ) , 501 ( a , d ) ; Const . Amend . 5 ) . 8. Statutes 208 . Word " accrued , " when used in legislation , must be interpreted in connection ...
nal Revenue for transportation of oil through private pipe line ( Revenue Act 1918 , §§ 500 ( e ) , 501 ( a , d ) ; Const . Amend . 5 ) . 8. Statutes 208 . Word " accrued , " when used in legislation , must be interpreted in connection ...
Стр. 1068
ble for special excise tax , held valid ( Revenue Acts 1918 and 1921 , § 1000 ; Revenue Act 1924 , § 700 [ 26 USCA § 223 note ] ; Treasury Regulation 65 , art . 1504 ) .— Id . Control by beneficiary is not determinative factor in ...
ble for special excise tax , held valid ( Revenue Acts 1918 and 1921 , § 1000 ; Revenue Act 1924 , § 700 [ 26 USCA § 223 note ] ; Treasury Regulation 65 , art . 1504 ) .— Id . Control by beneficiary is not determinative factor in ...
Стр. 1070
67 F. ( 2d ) establish trust , could not ask court's aid in hav- ing such percentage deducted in computing in- come tax ( Revenue Act 1921 , §§ 213 ( a ) , 232 , 233 ( a ) , 234 ( a ) ( 1 ) ; Revenue Act 1924 , §§ 213 ( a ) , 232 , 233 ...
67 F. ( 2d ) establish trust , could not ask court's aid in hav- ing such percentage deducted in computing in- come tax ( Revenue Act 1921 , §§ 213 ( a ) , 232 , 233 ( a ) , 234 ( a ) ( 1 ) ; Revenue Act 1924 , §§ 213 ( a ) , 232 , 233 ...
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644 | 28 |
198 | 80 |
Tide Water Oil Sales Corporation Public | 206 |
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action affirmed alleged amount Appeals appellee application assignment authority bank bankruptcy bill Board bond cause charge Circuit Court Circuit Judge City claim clear Commission Commissioner Company condition considered contention contract corporation count Court of Appeals decision decree deduction defendant denied deposit determined directed District Court District Judge effect entitled error evidence fact filed funds further given hands held income indictment interest Internal Revenue issue judgment jury land lease limited loss matter means ment officers operation opinion paid party patent payment person petition plaintiff present proceedings purchase question reason received record referred result Revenue Act rule securities statement statute sufficient suit tion trial trust United USCA